Procedural Reviews

Procedural Review Reports for State Agencies evaluate whether an entity's internal control policies and procedures help safeguard its assets and describe any weaknesses in these internal control policies and procedures.

Procedural Reviews are performed on school districts that are not required to comply with the Single Audit Act Amendments of 1996. The purpose of the review is to evaluate whether the school district is in substantial compliance with the Uniform System of Financial Records for Arizona School Districts (USFR). The review consists primarily of inquiries, observations, and selected tests of internal control policies and procedures, accounting records, and related documents. The procedural review report describes any internal control weaknesses noted in site review.